Pengaruh Independensi, Due Professional Care, Time Budget Pressure Dan Bukti Audit Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Kota Jambi Dan Kota Palembang)

Pradana, Satria and Puspa Arum, Enggar Diah and Herawaty, Netty (2021) Pengaruh Independensi, Due Professional Care, Time Budget Pressure Dan Bukti Audit Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Kota Jambi Dan Kota Palembang). Jambi Accounting Review (JAR), 2 (2). pp. 246-269. ISSN 2747-1187

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Abstract

This study aims to determine the effect of independence, due professional care, time budget pressure, and audit evidence on audit quality at public accounting firms (KAP) in Jambi City and Palembang City. The population of this research is the auditors who work in the Public Accounting Firm in Jambi City and Palembang City. The sampling technique using convenience sampling. There are a total of 13 Public Accounting Firms in Jambi City and Palembang City which have 90 auditors as respondents as the research sample. The software used for data processing is WarpPLS 7.0. The results of this study are independence, due professional care, time budget pressure, and audit evidence have an effect on audit quality. Keywords: Independency, Due Professional Care, Time Budget Pressure, Audit Evidence and Audit Quality

Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: Herawaty
Date Deposited: 11 May 2022 05:07
Last Modified: 11 May 2022 05:07
URI: https://repository.unja.ac.id/id/eprint/33371

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